Instead of always mounting the root of a filesystem (e.g. mount /dev/sda3 /mnt would normally attach "/" of the sda3 filesystem onto /mnt), Linux allows mounting only a sub-path (subdirectory or even a file).
While there is no direct way of doing so1 for a fresh mount, the most common use is bind mounts. For example, if you have something mounted on /mnt/a, doing mount --bind /mnt/a/foo /mnt/b would duplicate the mount and would set /foo as the root for the /mnt/b mount.
If the original device on /mnt/a was e.g. /dev/sda3, then the "root" column would show / for the original /mnt/a mount but /foo for the /mnt/b mount, and findmnt show /dev/sda3[/foo] as being mounted on /mnt/b.
(Note that bind mounts are not limited to directories – while /mnt/a/foo is a directory in this example, it can also be a file, in which case it can be mounted on top of another file.)
# mkdir /mnt/a
# mount /dev/sda3 /mnt/a
mkdir /mnt/a/foo
touch /mnt/a/foo/bar
mkdir /mnt/b
mount --bind /mnt/a/foo /mnt/b
findmnt
umount /mnt/a
ls -la /mnt/b
(The two resulting mounts are equals – /mnt/b is not a "child" of the /mnt/a mount in any way, and you can unmount /mnt/a without affecting /mnt/b.)
Some filesystems such as Btrfs have custom mount options that work in a similar way; for example, Btrfs has subvol= – which only works for paths that indeed represent the root of a Btrfs subvolume, but at VFS level it looks the same. Mounting a Btrfs filesystem with subvol=home would cause /home to be shown as the "root" of this mount.
1 Although util-linux 'mount' has X-mount.subdir=, but it achieves this by mounting the root as usual, then doing a bind mount of the desired subdirectory, then unmounting the root.